2009 (4) TMI 598

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....Appellant. Shri R.K. Verma, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard. 2. The only ground on which the impugned order is sought to be stayed is that, the Notification No. 6/2006-C.E. speaks of exemption from Excise Duty in relation to those goods which are exempted from Customs duty in terms of clause 19 of the said Notification r....

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...., it is not possible to accept the contention that the Exemption Notification No. 21/2002-Cus. should be read for the purpose of condition No. 19 under Notification No. 6/2006-C.E. de hors the condition No. 86 under Notification No. 21/2002-Cus. As the law stands in the case of exemption notification, it should be read as a whole and when the exemption is accompanied by certain conditions, the exe....